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    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    For more information about interest on early payments, overpayments and delayed refunds, phone the Personal Tax Infoline on 13 28 61.

    For general tax information and to download publications and rulings, visit www.ato.gov.au.

    If you do not speak English well and want to talk to a tax officer, phone the Translating and Interpreting Service on 13 14 50 for help with your call.

    If you have a hearing or speech impairment and have access to appropriate TTY or modem equipment, phone 13 36 77. If you do not have access to TTY or modem equipment, phone the Speech to Speech Relay Service on 1300 555 727.

    Last modified: 02 Mar 2020QC 18002